Russian Federation
In the assessment process, an enterprise is considered as a business entity and at the same time represents a property complex consisting of elements that can be assessed more or less independently of each other. An important indicator characterizing the activity of an enterprise is the state of settlements with debtors. The question of the optimal size of accounts receivable at an enterprise is very important and relevant for the activities of any enterprise, especially in modern economic conditions. Therefore, our study proposed modern tools for refinancing receivables, which will help in managing receivables at the enterprise and increasing the efficiency of its activities.
environmental management, write-off of accounts receivable
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